The least likely procedure to obtain an understanding of the internal control structure would be:
A)confirming transactions.
B)inspecting documents and records.
C)enquiring of appropriate management.
D)reviewing previous experience with the client.

Question

Quizplus · Accepted Answer

Confirming transactions is more related to testing the effectiveness of controls rather than obtaining an understanding of the internal control structure.

The Least Likely Procedure to Obtain an Understanding of the Internal